Question

Dependent

Forum|Forum|6 years ago
February 13, 2020
1 reply
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I'm divorced and we have an agreement to alternate claiming our daughter. This tax return is my turn to claim. She turned 18 -4/2019. She's been working part time and going to school. She made about 7k last year. Her mom had her file here own tax return. Am I still elegible to claim as a dependent?

T

TomD8

Employee

With which parent did she live more than half the tax year?

Was she a full-time student for at least part of 5 separate months in 2019?

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

R

reliabiltDD13Author

She lived with her mom. Her mom didn't claim her either as per the judgement. She's been in school full time for about 6 months.

T

TomD8

Employee

The IRS goes by physical custody, not legal custody. So, to the IRS, her Mom is the custodial parent and has the primary right to claim her. But her Mom can relinquish that right to you by providing you with a Form 8332, which you must submit with your tax return. Here is a link to that form: https://www.irs.gov/pub/irs-pdf/f8332.pdf

There's more info here: https://turbotax.intuit.com/tax-tips/family/what-is-form-8332-release-revocation-of-release-of-claim-to-exemption-for-child-by-custodial-parent/L25kdeRnR

And here: https://ttlc.intuit.com/community/accessing/help/where-is-form-8332/00/26047

**Answers are correct to the best of my ability but do not constitute tax or legal advice.